September 18, 2015
BY EDGAR
Carlos Pacho
Senior Assistant Chief Accountant
Division of Corporation Finance
Securities and Exchange Commission
Station Place
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Comment Letter dated September 3, 2015 |
Oi S.A.
Form 20-F for Fiscal Year Ended December 31, 2014
Comment Response Dated August 24, 2015
File No. 001-15256
Dear Mr. Pacho:
This letter is to advise you that we are continuing to work on the response to your letter dated September 3, 2015 requesting additional information pertaining to the above-referenced filing. We expect to provide responses to your letter on or prior to October 2, 2015.
If you have any questions, please do not hesitate to contact me.
Very truly yours,
/s/ Flavio Nicolay Guimarães |
Flavio Nicolay Guimarães |
| Chief Financial Officer & Investor Relations Officer |
| Oi S.A. |
| cc: | Robert S. Littlepage, Jr., Accounting Branch Chief |
Joseph M. Kempf, Senior Staff Accountant
Dean Suehiro, Senior Staff Accountant
Securities and Exchange Commission